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| Cell 1,1 | Cell 2,1 | Cell 3,1 | Cell 4,1 |
| Cell 1,2 | Cell 2,2 | Cell 3,2 | Cell 4,2 |
| Cell 1,3 | Cell 2,3 | Cell 3,3 | Cell 4,3 |
| Cell 1,4 | Cell 2,4 | Cell 3,4 | Cell 4,4 |
| ROWSPAN=2: Now is the time for all good men to come to the aide of their country. | Nested Table:
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| COLSPAN=2: Now is the time for all good men to come to the aide of their country. | ||||||||||||||||||||||